THE ACCOUNTING OF BEARER PLANTS AND ITS APPLICATION IN A WALNUT ORCHARD ENTERPRISE

The study includes an explanation of agricultural activities and an examination of bearer plants within the framework of International Accounting Standard (IAS) 41 and IAS 16, as well as an example of accounting practices for walnuts, which serve as a case study for bearer plants in a walnut enterprise. The study consists of four main sections. The first section addresses agriculture, agricultural production, and post-agricultural activities, as well as the concept of agricultural enterprises, walnuts, and walnut production. The second section includes an explanation of agricultural accounting, its importance, and conceptual definitions. The third section covers the International Accounting Standard 41 (IAS 41) Agriculture Standard, and the amendments related to the bearer plants. The fourth section presents a case study applying IAS 41 and IAS 16 standards to walnuts, as bearer plants, and to a local walnut orchard enterprise.